Form 1041-T

Department of the Treasury 

Internal Revenue Service 

Allocation of Estimated Tax Payments to Beneficiaries 

(Under Code section 643(g)) 

Go to www.irs.gov/Form1041T for the latest information. 

For calendar year 2023 or fiscal year beginning , 2023, and ending , 20

OMB No. 1545-1020

2023

Name of trust (or decedent’s estate) Employer identification number

Fill In Fiduciary’s 

Name and 

Address Only if 

You Are Filing 

This Form 

Separately and 

Not With Form 

1041.

Name and title of fiduciary Telephone number (optional)

Number, street, and room or suite no. (If a P.O. box, see instructions.)

City, state, and ZIP code If you are filing this form for the final year of 

the estate or trust, check this box . . .

1 Total amount of estimated taxes to be allocated to beneficiaries. Enter here and on Form 1041, Schedule G, Part II, 

line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

2 Allocation to beneficiaries:

(a) 

No.

(b) 

Beneficiary’s name and address

(c) 

Beneficiary’s identifying 

number

(d) 

Amount of estimated 

tax payment allocated 

to beneficiary

(e) 

Proration

percentage

1

%

2

%

3

%

4

%

5

%

6

%

7

%

8

%

9

%

10

%

3 Total from additional sheet(s) . . . . . . . . . . . . . . . . . 3

4 Total amounts allocated. (Must equal line 1, above.) . . . . . . . . . . 4

Sign Here Only 

if You Are Filing 

This Form 

Separately and 

Not With Form 

1041.

Under penalties of perjury, I declare that I have examined this allocation, including accompanying schedules and statements, and to the best of my 

knowledge and belief, it is true, correct, and complete.

Signature of fiduciary or officer representing fiduciary Date

For Paperwork Reduction Act Notice, see instructions. Cat. No. 64305W Form 1041-T (2023)
Form 1041-T (2023) Page 2

General Instructions

Section references are to the Internal Revenue Code.

Future Developments

For the latest information about developments related to Form 1041-T 

and its instructions, such as legislation enacted after they were 

published, go to www.irs.gov/Form1041T.

Purpose of Form

A trust or, for its final tax year, a decedent’s estate may elect under 

section 643(g) to have any part of its estimated tax payments (but not 

income tax withheld) treated as made by a beneficiary or beneficiaries. 

The fiduciary files Form 1041-T to make the election. Once made, the 

election is irrevocable.

How To File

Attach Form 1041-T to Form 1041, U.S. Income Tax Return for Estates 

and Trusts, only if you are making the election with Form 1041. 

Otherwise, file Form 1041-T separately.

▲!

CAUTION

Filing Form 1041-T with Form 1041 doesn’t change the due 

date for filing Form 1041-T. See When To File below for the 

due date for filing Form 1041-T.

When To File

For the election to be valid, a trust or decedent’s estate must file Form 

1041-T by the 65th day after the close of the tax year as shown at the 

top of the form. If the due date falls on a Saturday, Sunday, or legal 

holiday, file on the next business day. For a 2023 calendar year 

decedent’s estate or trust, that date is March 5, 2024.

Period Covered

File the 2023 form for calendar year 2023 and fiscal years beginning in 

2023 and ending in 2024. If the form is for a fiscal year or a short tax 

year, fill in the tax year space at the top of the form.

Where To File

If you are located in: Please mail to the:

Connecticut, Delaware, 

District of Columbia, Georgia, 

Illinois, Indiana, Kentucky, Maine, 

Maryland, Massachusetts, 

Michigan, New Hampshire, 

New Jersey, New York, 

North Carolina, Ohio, Pennsylvania, 

Rhode Island, South Carolina, 

Tennessee, Vermont, Virginia, 

West Virginia, Wisconsin

Department of the Treasury 

Internal Revenue Service 

Kansas City, MO 64999

Alabama, Alaska, Arizona, Arkansas, 

California, Colorado, Florida, Hawaii, 

Idaho, Iowa, Kansas, Louisiana, 

Minnesota, Mississippi, Missouri, 

Montana, Nebraska, Nevada, New 

Mexico, North Dakota, Oklahoma, 

Oregon, South Dakota, Texas, Utah, 

Washington, Wyoming 

A foreign country or a U.S. territory

Department of the Treasury 

Internal Revenue Service 

Ogden, UT 84201

Specific Instructions

Address

Include the suite, room, or other unit number after the street address. If 

the post office doesn’t deliver mail to the street address and the 

fiduciary has a P.O. box, show the box number instead of the street 

address.

Line 1

Enter the amount of estimated tax payments made by the trust or 

decedent’s estate that the fiduciary elects to treat as a payment made 

by the beneficiaries. This amount is treated as if paid or credited to the 

beneficiaries on the last day of the tax year of the trust or decedent’s 

estate. Be sure to include it on Form 1041, Schedule B, line 10.

▲!

CAUTION

You can’t allocate to a beneficiary tax withheld from income, 

such as withholding from lottery or other gambling winnings, 

or from salary or pension payments reported on Form 1041. 

You must report this withholding on Form 1041, Schedule G, 

Part II, line 14.

Line 2

Column (b)—Beneficiary’s name and address. Group the

beneficiaries to whom you are allocating estimated tax payments into 

two categories. First, list all the individual beneficiaries. Then, list all the 

other beneficiaries.

Column (c)—Beneficiary’s identifying number. For each beneficiary, 

enter the appropriate taxpayer identification number (TIN). This is 

generally the social security number (SSN) for individuals or employer

identification number (EIN) for all other entities. Failure to enter a valid 

SSN or EIN may cause a delay in processing and could result in 

penalties being imposed on the beneficiary. For those beneficiaries who 

file a joint return, you can assist the IRS in crediting the proper account 

by also providing the SSN, if known, of the beneficiary’s spouse.

However, this is an optional entry.

Column (d)—Amount of estimated tax payment allocated to 

beneficiary. For each beneficiary, also report this amount in box 13 of 

Schedule K-1 (Form 1041), using code A.

Column (e)—Proration percentage. For each listed beneficiary, divide 

the amount shown in column (d) by the amount shown on line 1 and 

enter the result as a percentage.

Line 3

If you are allocating a payment of estimated taxes to more than 10 

beneficiaries, list the additional beneficiaries on an attached sheet that 

follows the format of line 2. Enter on line 3 the total from the attached 

sheet(s).

Paperwork Reduction Act Notice. We ask for the information on this 

form to carry out the Internal Revenue laws of the United States. You 

are required to give us the information. We need it to ensure that you are 

complying with these laws and to allow us to figure the correct amount

of allocated tax payments.

You aren’t required to provide the information requested on a form 

that is subject to the Paperwork Reduction Act unless the form displays 

a valid OMB control number. Books or records relating to a form or its 

instructions must be retained as long as their contents may become 

material in the administration of any Internal Revenue law. Generally, tax 

returns and return information are confidential, as required by section 

6103.

The time needed to complete and file this form will vary depending on 

individual circumstances. The estimated average time is:

Recordkeeping . . . . . . . . . . . . . . 6 min.

Learning about the 

law or the form . . . . . . . . . . . . . . 4 min.

Preparing the form . . . . . . . . . . . . . 15 min.

Copying, assembling, and 

sending the form to the IRS . . . . . . . . . . 16 min.

If you have comments concerning the accuracy of these time 

estimates or suggestions for making Form 1041-T simpler, we would be 

happy to hear from you. You can send us comments from www.irs.gov/

FormComments. Or you can send your comments to Internal Revenue 

Service, Tax Forms and Publications Division, 1111 Constitution Ave. 

NW, IR-6526, Washington, DC 20224. Don’t send the form to this 

address. Instead, see Where To File on this page.